A Funny Thing Happened on the Way to the Courthouse


Stephen Kranz and Diann Smith discussed the complexities of tax disputes. Mr. Kranz asserted that, “whether regulatory, legislative, audit-based, or litigation, every tax problem can and should be seen through the lens of human experience.” As an illustration Ms. Smith noted that “having some type of pared-down visual aid that you can point to” and explain the importance of complex data, “for example in an apportionment formula, can be very useful in clarifying the discussions” during courtroom presentations.